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<h1>HC orders return of seized documents to factory, awards costs. Relief denied for one document.</h1> The Punjab and Haryana HC ordered the Excise and Taxation Officer to return seized documents to the petitioner-factory within 60 days and awarded costs of ... - The Punjab and Haryana High Court ordered the Excise and Taxation Officer to return seized documents to the petitioner-factory as they were held beyond the legal time limit of 60 days. The petitioner was also awarded costs of Rs. 200. However, relief regarding one impounded document was denied as the Income-tax Officer was not a party in the case.